TaxTMI 
TaxTMI 
1993 (4) TMI 141
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....Assistant Collector held that the item in question is classifiable under Tariff Item 18 and this view was upheld by the Collector (Appeals) observing that the scope of Item No. 18 is not confined to fabrics and yarn used in wearable fabrics only. Not being satisfied with the findings given by the lower authorities, the appellants have come before us. 2. During the material period tariff description of Item No. 18 read as under :- "RAYON AND SYNTHETIC FIBRES AND YARN, IN OR IN RELATION TO THE MANUFACTURE OF WHICH ANY PROCESS IS ORDINARILY CARRIED ON WITH THE AID OF POWER Explanation. - "Rayon and Synthetic fibres and yarn" shall be deemed to include :- (i) man-made fibres; (ii) spun (discontinuous) yarn containing not less tha....
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.... of Textile Terms relating to man-made fibre and fabric Industry (1st Revision) Page-18 'Yarn' is defined as under :- "Yarn-A continuous strand of textile fibres or filaments with or without twist suitable for plying, knitting braiding, weaving, or otherwise intertwining form a textile end product. Yarn occurs in the following forms :- (a) Spun Yarn - A yarn composed of fibres (short length or staple), twisted together; (b) Filament yarn - A yarn composed of continuous filaments assembled with or without twist; (c) A monofilament, with or without twist; and (d) A narrow strip of materials, such as paper, cellophane or metal foil, with or without twist." He contended that since entry does not speak the item in question as s....
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....Ltd. v. Union of India & Other - 1980 (6) E.L.T. 249 (Bom.). 3. While countering the arguments Smt. J.M.S. Sundaram learned Senior Departmental Representative submitted that neither raw-material used in the manufacture of the product in question nor end use is relevant to decide the issue of classification of the product since it talley's with the description as given under relevant Tariff Item No. 18. This being man-made filament (continuous yarn) as specified under Section 111 in the Explanation to the Tariff Entry 18 and since tariff entry does not restrict to the item wearing fabrics/yarn used for manufacture of textiles, the Department was satisfied in classifying the item under Item 18. She said that yarn has not multiple uses and ....
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.... fabrics, belts, millinery, braids etc. under that Chapter which strengthened view of the Department that it should be classified under Item 18 for the relevant period. She said that there is nothing wrong in relying upon the foreign books if they are authoritative on the subject like in the present case and accordingly Page-351 in the Book titled Textile (Sixth Edition) Fiber to Fabric by Bernard P. Corbman refers to that the monofilament yarns are used for hosiery and for industrial filters and similarly in Page-247 in the Book Nylon Plastics Edited by Melvinl Kohan, it is said that the most familiar and important use of nylon monofilaments is in brush bristles. Monofilaments, however, are also used for fishing line, sewing thread, clothi....